Whether service tax apply to a website owner?

Advertisement space sale on website is taxable 

Dear Anup,

“selling of space or time slots for advertisements other than advertisements broadcast by radio or television” is still covered under the negative list.

So my friends, as of now, no Service tax would be payable on such services.

However, an amendment is proposed vide the Finance Bill 2014-15 wherein it would be changed to

“selling of space for advertisements in print media;”

Therefore, after receipt of the President’s assent to the Finance Bill, your services would become taxable.